{
  "url": "https://openlegislation.uk/finance-act-2018/schedule-12/paragraph-26",
  "json_url": "https://openlegislation.uk/finance-act-2018/schedule-12/paragraph-26.json",
  "legislation": "ukpga/2018/3",
  "legislation_title": "Finance Act 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018",
  "path": "schedule/12/paragraph/26",
  "kind": "paragraph",
  "number": "26",
  "heading": null,
  "text": "(1) Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.\n(2) In paragraph 60 (business), after sub-paragraph (1) insert—\n“(1A) A person who under section 41 of FA 1996 is liable to pay landfill tax charged on a taxable disposal is treated for the purposes of this Schedule (subject to regulations under this paragraph) as carrying on a business.”\n(3) In paragraph 61A (involved third parties), in entry 12 of the table, for “landfill disposal” substitute “ disposal of material ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/3/schedule/12/paragraph/26",
    "retrieved_at": "2026-10-29T09:05:08.491687+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}